MC The Cabinet Shoppe is considering the addition... The Cabinet Shoppe is considering the addition of a new line of kitchen cabinets to its current product lines. E data for the new cabinets are as follows: Annual sales 5,000 units Selling price per unit $180 Variable costs per unit: Production $120 Selling $15 Avoidable fixed costs per year: Production $40,000 Selling $60,000 Allocated common fixed costs per year $45,000 If the new cabinets are added, it is expected that the contribution margin of other product lines at the cabinet sh year. If new cabinet product line is added next year, the increase in operating profit resulting from this decision w